Presumed Income: Professionals Challenged It and Ended Up with… Extra Taxes

Several professionals who challenged the presumed income through the Dispute Resolution Directorate (DED) ended up paying higher taxes. According to data from AADE, 4,592 individual businesses challenged the minimum presumed income in 2024.

In many cases, professionals cite bank payments that they cannot adequately justify. A characteristic example is a professional who invoked donations and loans to a joint account with her sister, but the DED did not justify the relative's justification.

In another case, a taxpayer who did not declare income of 8,361.29 euros, which was found in his bank account, was taxed at a rate of 33%. In the end, instead of winning, he ended up paying extra tax.